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Exam (elaborations)

Tentamen (uitwerkingen) Bedrijfseconomie

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Tentamen (uitwerkingen) Bedrijfseconomie Basisboek Bedrijfseconomie, ISBN: 9173

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  • June 10, 2022
  • 3
  • 2021/2022
  • Exam (elaborations)
  • Questions & answers
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Uitwerking oefententamen

Opgave 1
Zie uitwerking op excelsheet.

Opgave 2
a.

Verschil tussen de bruto-ontvangsten uit hoofde van de verkoop van producten en de uitgaven
in verband met de aanschaf en aanwending van productiemiddelen in een bepaalde periode.

b.

Terugverdientijd

Project 1: 2 jaar (- 5.000 + 2.000 + 3.000)

Project 2: 2 jaar en 3 maanden (-5.000 + 1.000 + 3.000 + (1.000 /4.000))

Project 3: 2 jaar en 3 maanden (-5.000 + 1.000 + 3.000 + (1.000 /4.000))

Keuze valt dus op project 1.

c.
n
CFt
Netto contante waarde = NCW =  (1 + k )
t =0
t




Project Jaar 0 Jaar 1 Jaar 2 Jaar 3 Jaar 4 Netto contante
waarde
1 - 5.000 2.,1 3.000 / (1,1)2 4.000 / (1,1)3 1.000 / (1,1)4 2.985,79
2 - 5.000 1.,1 3.000 / (1,1)2 4.000 / (1,1)3 2.300 / (1,1)4 2.964,62
3 - 5.000 1.,1 3.000 / (1,1)2 4.000 / (1,1)3 2.000 / (1,1)4 2.759,72


Keuze valt op project met de hoogste netto contante waarde: Project 1.



Opgave 3
a.

Brutowerkkapitaal = vlottende activa = 400.000 + 600.000 + 300.000 = 1.300.000

Nettowerkkapitaal =

vlottende activa – kortlopende schulden = 1.300.000 – 300.000 – 800.000 = 200.000

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